- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.34 | 0.89 | 7.22 | -1.9 | 4.92 | -12.61 | -12.15 | 0 | 0.00 | 0 | 595.67 | -9.24 | 219.67 | -2.65 |
| 2022 (9) | 0.34 | -6.63 | 7.36 | 37.31 | 5.63 | 36.32 | -25.66 | 0 | 0.00 | 0 | 656.33 | -36.73 | 225.64 | -55.13 |
| 2021 (8) | 0.36 | 5.66 | 5.36 | 0.0 | 4.13 | -42.8 | -62.26 | 0 | 0.00 | 0 | 1037.40 | 72.35 | 502.87 | 57.46 |
| 2020 (7) | 0.34 | 41.63 | 5.36 | 0 | 7.22 | 2.41 | -43.84 | 0 | 0.00 | 0 | 601.91 | 4.87 | 319.37 | -8.64 |
| 2019 (6) | 0.24 | 63.12 | 0 | 0 | 7.05 | 192.53 | -1624.43 | 0 | 0.00 | 0 | 573.96 | -46.24 | 349.56 | -61.14 |
| 2018 (5) | 0.15 | 216.88 | 0 | 0 | 2.41 | 2912.5 | -53617.30 | 0 | 0.00 | 0 | 1067.56 | -71.23 | 899.49 | -48.11 |
| 2017 (4) | 0.05 | 155.74 | 0 | 0 | 0.08 | 300.0 | 0.00 | 0 | 0.00 | 0 | 3711.29 | -49.62 | 1733.55 | -47.68 |
| 2016 (3) | 0.02 | 238.89 | 0 | 0 | 0.02 | 0 | 0.00 | 0 | 0.00 | 0 | 7367.11 | -57.12 | 3313.36 | -52.86 |
| 2015 (2) | 0.01 | -79.85 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 17181.40 | 465.45 | 7028.45 | 763.57 |
| 2014 (1) | 0.03 | -66.37 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 3038.54 | 362.69 | 813.88 | 564.07 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.28 | 37.94 | -18.45 | 5.02 | -1.38 | -31.14 | -12.23 | -44.05 | -2083.93 | 107.20 | 0.0 | 0.0 | 566.26 | -77.69 | -6.39 | 317.30 | -80.46 | 41.59 |
| 24Q2 (19) | 0.20 | -13.76 | -41.16 | 5.09 | -28.81 | -30.84 | -8.49 | -154.95 | 27.74 | 107.20 | 0.0 | 0.0 | 2538.01 | 120.06 | 300.51 | 1623.97 | 115.68 | 615.69 |
| 24Q1 (18) | 0.23 | -31.79 | -32.66 | 7.15 | -0.97 | -2.85 | -3.33 | 77.87 | 84.78 | 107.20 | 0.0 | 0.0 | 1153.33 | 93.62 | 68.64 | 752.97 | 242.77 | 211.79 |
| 23Q4 (17) | 0.34 | 0.5 | 0.89 | 7.22 | -0.96 | -1.9 | -15.05 | -2587.5 | -40.13 | 107.20 | 0.0 | 0.0 | 595.67 | -1.53 | -9.24 | 219.67 | -1.97 | -2.65 |
| 23Q3 (16) | 0.34 | -0.47 | -11.39 | 7.29 | -0.95 | -0.95 | -0.56 | 95.23 | 95.43 | 107.20 | 0.0 | 0.0 | 604.93 | -4.54 | -23.72 | 224.09 | -1.24 | -25.91 |
| 23Q2 (15) | 0.34 | -1.3 | -10.6 | 7.36 | 0.0 | 0.0 | -11.75 | 46.3 | 61.11 | 107.20 | 0.0 | 0.0 | 633.69 | -7.34 | -26.35 | 226.91 | -6.04 | -32.17 |
| 23Q1 (14) | 0.35 | 2.19 | -13.91 | 7.36 | 0.0 | 37.31 | -21.88 | -103.72 | 67.82 | 107.20 | 0.0 | 0.0 | 683.92 | 4.2 | 26.63 | 241.50 | 7.03 | 15.54 |
| 22Q4 (13) | 0.34 | -11.73 | -6.63 | 7.36 | 0.0 | 37.31 | -10.74 | 12.33 | 93.67 | 107.20 | 0.0 | 0.0 | 656.33 | -17.23 | -36.73 | 225.64 | -25.4 | -55.13 |
| 22Q3 (12) | 0.38 | 0.42 | 18.8 | 7.36 | 0.0 | 31.9 | -12.25 | 59.45 | 70.03 | 107.20 | 0.0 | 0.0 | 793.00 | -7.83 | -65.74 | 302.47 | -9.59 | -74.26 |
| 22Q2 (11) | 0.38 | -4.96 | 20.74 | 7.36 | 37.31 | 14.46 | -30.21 | 55.57 | 39.02 | 107.20 | 0.0 | 0.0 | 860.35 | 59.3 | -19.15 | 334.55 | 60.06 | -37.51 |
| 22Q1 (10) | 0.40 | 10.83 | 26.64 | 5.36 | 0.0 | -16.77 | -67.99 | 59.96 | -1973.0 | 107.20 | 0.0 | 0.0 | 540.08 | -47.94 | -43.4 | 209.02 | -58.43 | -55.51 |
| 21Q4 (9) | 0.36 | 12.32 | 5.66 | 5.36 | -3.94 | 0.0 | -169.79 | -315.44 | -229.95 | 107.20 | 0.0 | 500.0 | 1037.40 | -55.18 | 72.35 | 502.87 | -57.2 | 57.46 |
| 21Q3 (8) | 0.32 | 2.06 | -1.53 | 5.58 | -13.22 | 4.1 | -40.87 | 17.5 | -67.57 | 107.20 | 0.0 | 500.0 | 2314.58 | 117.52 | 209.95 | 1174.96 | 119.48 | 177.03 |
| 21Q2 (7) | 0.32 | -0.32 | -6.29 | 6.43 | -0.16 | 19.96 | -49.54 | -1464.74 | -167.93 | 107.20 | 0.0 | 500.0 | 1064.08 | 11.51 | 68.0 | 535.33 | 13.94 | 39.51 |
| 21Q1 (6) | 0.32 | -7.53 | 6.85 | 6.44 | 20.15 | 0 | 3.63 | 107.05 | 100.4 | 107.20 | 500.0 | 0 | 954.27 | 58.54 | 184.28 | 469.82 | 47.11 | 143.64 |
| 20Q4 (5) | 0.34 | 4.67 | 41.63 | 5.36 | 0.0 | 0 | -51.46 | -110.99 | 94.52 | 17.87 | 0.0 | 0 | 601.91 | -19.4 | 4.87 | 319.37 | -24.7 | -8.64 |
| 20Q3 (4) | 0.33 | -2.88 | 0.0 | 5.36 | 0.0 | 0.0 | -24.39 | -133.44 | 0.0 | 17.87 | 0.0 | 0.0 | 746.75 | 17.9 | 0.0 | 424.13 | 10.53 | 0.0 |
| 20Q2 (3) | 0.34 | 13.66 | 0.0 | 5.36 | 0 | 0.0 | 72.93 | 107.94 | 0.0 | 17.87 | 0 | 0.0 | 633.38 | 88.69 | 0.0 | 383.72 | 98.99 | 0.0 |
| 20Q1 (2) | 0.30 | 22.57 | 0.0 | 0 | 0 | 0.0 | -918.33 | 2.12 | 0.0 | 0.00 | 0 | 0.0 | 335.68 | -41.52 | 0.0 | 192.83 | -44.84 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -938.22 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 573.96 | 0.0 | 0.0 | 349.56 | 0.0 | 0.0 |
